Business Tax and Fee Schedule

Tax/Fee TypeDue DateFee AmountApplicable EntitiesAdditional Documentation RequiredOrdinance
New Business LicensePrior to the start of business (one time)$60New Businesses who do not currently hold a licenseNoneChapter 110.02
Business/Occupational License RenewalApril 15 (yearly)See ScheduleExisting businessesFederal Tax Forms with corresponding yearChapter 110.06
Business License Renewal ExtensionApril 15 (yearly)Minimum $60 (see form)Businesses with an extended federal tax deadline onlyFederal Tax Extension FormChapter 110.07
Payroll TaxQuarterly- See schedule below2.5% of employee payrollBusinesses with employee payrollNoneChapter 110.05
Payroll Tax ReconciliationJanuary 31No feeBusinesses with employee payrollCorresponding W2 and W3 FormsChapter 110.05
Alcohol LicenseNovember 30See FormBusinesses engaging in the sale of alcoholState Alcohol LicenseChapter 111.08

Quarterly Payroll Tax Schedule

QuarterApplicable DatesDue Date
1January 1- March 31April 30
2April 1- June 30July 31
3July 1- September 30October 31
4October 1- December 31January 31